LE RUSTIC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LE RUSTIC
Largest movements
- Receivables within one year +€21,201
up €21,201 (+271.5%), from €7,810 to €29,011
- Cash +€1,469
up €1,469 (+11.6%), from €12,660 to €14,129
mainly Net result for the year (+€17,487) and Tax, wage and social debts (+€1,557)
- Stocks and contracts -€1,402
down €1,402 (-37.4%), from €3,753 to €2,351
- Tangible fixed assets -€1,401
down €1,401 (-78.9%), from €1,776 to €375
of which Other tangible fixed assets: -€1,032
- Profit (loss) carried forward +€17,487
up €17,487 (+199.2%), from €8,778 to €26,265
- Tax, wage and social debts +€1,557
up €1,557 (+69.1%), from €2,254 to €3,811
- Trade debts +€823
up €823 (+54.9%), from €1,500 to €2,323
- Gross operating margin +€10,454
up €10,454 (+73.7%), from €14,192 to €24,646
- Staff costs +€4,119
new in 2025: €4,119
- Other operating charges -€485
down €485 (-25.2%), from €1,924 to €1,439
- Depreciation -€312
down €312 (-18.2%), from €1,712 to €1,400
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,999 | €45,866 | +€19,867 | +76.4% |
| Fixed assets | 21/28 | €1,776 | €375 | -€1,401 | -78.9% |
| Tangible fixed assets | 22/27 | €1,776 | €375 | -€1,401 | -78.9% |
| Furniture and vehicles | 24 | €744 | €375 | -€369 | -49.6% |
| Other tangible fixed assets | 26 | €1,032 | - | -€1,032 | |
| Current assets | 29/58 | €24,223 | €45,491 | +€21,268 | +87.8% |
| Stocks and contracts in progress | 3 | €3,753 | €2,351 | -€1,402 | -37.4% |
| Stocks | 30/36 | €3,753 | €2,351 | -€1,402 | -37.4% |
| Amounts receivable within one year | 40/41 | €7,810 | €29,011 | +€21,201 | +271.5% |
| Other amounts receivable | 41 | €7,810 | €29,011 | +€21,201 | +271.5% |
| Cash at bank and in hand | 54/58 | €12,660 | €14,129 | +€1,469 | +11.6% |
| Total equity and liabilities | 10/49 | €25,999 | €45,866 | +€19,867 | +76.4% |
| Equity | 10/15 | €22,245 | €39,732 | +€17,487 | +78.6% |
| Contributions | 10/11 | €13,467 | €13,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,778 | €26,265 | +€17,487 | +199.2% |
| Amounts payable | 17/49 | €3,754 | €6,134 | +€2,380 | +63.4% |
| Amounts payable within one year | 42/48 | €3,754 | €6,134 | +€2,380 | +63.4% |
| Trade debts | 44 | €1,500 | €2,323 | +€823 | +54.9% |
| Suppliers | 440/4 | €1,500 | €2,323 | +€823 | +54.9% |
| Taxes, remuneration and social security | 45 | €2,254 | €3,811 | +€1,557 | +69.1% |
| Taxes | 450/3 | €2,254 | €3,811 | +€1,557 | +69.1% |
| Remuneration, social security and pensions | 62 | - | €4,119 | +€4,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €1,400 | -€312 | -18.2% |
| Other operating charges | 640/8 | €1,924 | €1,439 | -€485 | -25.2% |
| Gross operating margin | 9900 | €14,192 | €24,646 | +€10,454 | +73.7% |
| Operating profit (loss) | 9901 | €10,556 | €17,688 | +€7,132 | +67.6% |
| Financial charges | 65/66B | €124 | €201 | +€77 | +62.1% |
| Recurring financial charges | 65 | €124 | €201 | +€77 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €10,432 | €17,487 | +€7,055 | +67.6% |
| Profit (loss) for the period | 9904 | €10,432 | €17,487 | +€7,055 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,432 | €17,487 | +€7,055 | +67.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.